The most common legal form for business operations in Slovakia is the spoločnosť s ručením obmedzeným (s.r.o.), equivalent to a limited liability company. This guide provides a step-by-step overview of the incorporation process, including all required documentation and estimated associated costs. For assistance with establishing other legal entities such as joint-stock companies (a.s.) or associations, please contact us directly.
Traditional Formation
via Trade Licensing Department and Registration Court (Commercial Register)
*For simplified procedure you can go directly to the Simplified Formation via Notary Public section below.
Step 1: Company Name Verification
Before proceeding with incorporation, verify that your proposed company name is available and compliant with Slovak law.
Verification Process
Check name availability in the Obchodný register (Commercial Register) at https://www.orsr.sk
Naming Requirements
- The name must be unique and clearly distinguishable from existing registered entities
- Must include the legal form designation: “s.r.o.” or “spol. s r.o.”
- Cannot be misleading regarding the company’s business activities
- Cannot infringe upon existing trademarks or intellectual property rights
Cost: Free (online verification)
Step 2: Preparation of Founding Documents
The founding documents form the legal basis of your company and must be prepared with precision.
Primary Founding Document
The document type depends on the number of founders:
- Single founder: Zakladateľská listina (Foundation Deed)
- Multiple founders: Spoločenská zmluva (Memorandum of Association)
Mandatory Content
- Company name and registered office address
- Full names and addresses of all founders
- Business activities (predmet činnosti)
- Share capital amount and individual contribution of each shareholder
- Division of ownership shares among shareholders
- Name(s) of executive director(s) (konateľ)
- Manner of acting on behalf of the company
- Administrator of contributions (správca vkladov)
- Reserve fund provisions (if applicable)
Additional Required Documents
| Document | Description |
| Declaration of capital contributions (Vyhlásenie správcu vkladov) | Declaration of the administrator of capital contributions confirming receipt of share capital. Physical deposit is no longer required; a written declaration is sufficient. |
| Director appointment consent (Súhlas s vymenovaním za konateľa) and Director signature specimen (Podpisový vzor konateľa) | Written consent to appointment as executive director and specimen signature of the executive director (notarized). |
| Proof of registered office (Súhlas vlastníka nehnuteľnosti) | Written consent of the property owner authorising use of the premises as the registered office (notarised signature of owner). |
| Criminal record extract (Výpis z registra trestov) | Criminal record extract for each executive director (not older than 90 days). If the founder has resided abroad for more than 6 months in the past 5 years, a criminal record extract from that country is also required (apostilled and translated by an official sworn translator registered with the Ministry of Justice of the Slovak Republic. Tlmočníci a prekladatelia – Ministerstvo spravodlivosti SR) |
| Declaration of sole founder (by single natural person) | Where the company is founded by a single natural person, a declaration must be provided confirming that the founder is not the sole shareholder in more than two other companies. |
| Declaration of founder (by single legal entity) | Where founded by a single legal entity, a declaration is required confirming that such entity has multiple shareholders or that its sole shareholder is not another s.r.o. |
Optional Documentation
Stanovy (Articles of Association) are not legally required; however, if adopted, they supplement the internal governance structure and elaborate upon matters addressed in the founding document.
Step 3: Trade Licence Application (Živnostenské oprávnenie)
Prior to commercial register entry, the company must obtain the appropriate trade licences for its intended business activities.
Filing Options
- Jednotné kontaktné miesto (JKM) — Single Point of Contact at the District Office, Trade Licensing Department (Okresný úrad, odbor živnostenského podnikania)
- Electronic submission via slovensko.sk (requires Slovak eID or qualified electronic signature)
Note: Foreign nationals outside of EU without permanent residence in Slovakia cannot obtain a Slovak eID directly which is needed to access online services on slovensko.sk. They must either obtain a residence permit or authorise a Slovak citizen or company to act on their behalf.
Recommendation: Leverage the Single Point of Contact at the relevant District Office and submit your application to the Commercial Registry directly through them. In this case, you will need to include the Application Form (Návrh na zápis do obchodného registra) in addition to all required documentation listed below.
Required Documentation
| Document | Notes |
| Application form | Completed form for legal entity (available at JKM or online) |
| Founding documents | Memorandum of Association or Foundation Deed |
| Criminal record extract | For each executive director; not older than 90 days; foreign extracts must be apostilled and translated |
| Registered office consent | Lease agreement with explicit permission for business use, or notarised consent of property owner |
| Proof of fee payment | Administrative fee (kolok) for application processing |
| Power of Attorney | If filing through a representative (must be notarised/apostilled if from abroad) |
Administrative Fees
| Trade Type | Paper Filing | Electronic Filing |
| Voľná živnosť (unregulated trade) | €7 per trade | €0 |
| Remeselná živnosť (craft trade) | €22 per trade | €11 |
| Viazaná živnosť (regulated trade) | €22 per trade | €11 |
Output
Trade Licence Certificate (Osvedčenie o živnostenskom oprávnení)
Step 4: Commercial Register Entry (Obchodný register)
Filing Location
The application is submitted to the Registration Court (Okresný súd) with jurisdiction over the company’s registered office. Electronic filing is also available via slovensko.sk.
Note: Foreign nationals outside of EU without permanent residence in Slovakia cannot obtain a Slovak eID directly. They must either obtain a residence permit or authorise a Slovak citizen or company to act on their behalf.
Required Documentation
| Document | Notes |
| Application form (Návrh na zápis do obchodného registra) | Application form for entry into the Commercial Register |
| Founding documents | Notarised Memorandum of Association or Foundation Deed |
| Trade Licence Certificate | Notarised copy of Osvedčenie o živnostenskom oprávnení |
| Declaration of capital contributions | Declaration of €5,000 (Cash-on-hand). No need to pay it via bank account or in cash. |
| Registered office consent | Lease agreement with explicit permission for business use, or notarised consent of property owner |
| Director appointment consent (Súhlas s vymenovaním za konateľa) and Director signature specimen (Podpisový vzor konateľa) | Written consent to appointment as executive director and specimen signature of the executive director (notarized). |
| Criminal record extracts | For all executive directors |
| Court fee payment | Proof of fee payment (kolok or e-kolok) |
Court Fees
| Submission Method | Fee |
| Paper application | €331.50 |
| Electronic application | €220 |
| Via notary (registrátor) | €220 (incl. VAT) |
Output
- IČO (Identifikačné číslo organizácie) — 8-digit company registration number
- Public entry in the Commercial Register (accessible at www.orsr.sk)
- The company acquires legal personality and may commence operations
Step 5: Tax Registration
Income Tax Registration
When filing the trade licence application through JKM, registration with the Tax Office (Daňový úrad) for income tax (daň z príjmov) is processed automatically.
Output:
DIČ (Daňové identifikačné číslo) — Tax Identification Number (10 digits) sent automatically by post or via electronic means.
Step 6: VAT Registration (IČ DPH)
Registration Thresholds
| Situation | Threshold (2025) |
| Mandatory (turnover-based) | Annual turnover exceeds €50,000 |
| Immediate mandatory | Annual turnover exceeds €62,500 |
| Voluntary | Available at any time |
Voluntary registration may be advantageous for B2B operations, particularly for input VAT recovery and reverse charge invoicing within the EU.
Filing Location
Applications are submitted to the Tax Office (Daňový úrad) or electronically via financnasprava.sk
Required Documentation
- VAT registration application form
- Current extract from the Commercial Register (not older than 3 months)
- Copy of Trade Licence Certificate
- Copy of founding documents
- Estimated turnover declaration (for voluntary registration)
- Bank account details (all business accounts must be declared)
Output:
IČ DPH (Identifikačné číslo pre daň z pridanej hodnoty) — VAT Identification Number in the format SK + 10 digits (e.g., SK2021234567)
Step 7: Insurance and Employer Registration
Health Insurance (Zdravotné poistenie)
The company must be registered with a health insurance provider. The three authorised providers in Slovakia are Všeobecná zdravotná poisťovňa (VšZP), Dôvera, and Union. Registration is processed automatically through JKM when filing for the trade licence.
Social Insurance (Sociálne poistenie)
Upon becoming an employer, the company must register with Sociálna poisťovňa (Social Insurance Agency) within 8 days of signing the first employment contract. Each employee must be registered prior to commencing work.
Required documentation:
- Employer registration form
- Extract from the Commercial Register
- Trade Licence Certificate
Ongoing Obligations
- File monthly reports with the Social Insurance Agency
- Remit contributions (both employer and employee portions)
Practical Recommendations
- Utilise JKM (Single Point of Contact): This facility streamlines the process by consolidating trade licence, tax, and health insurance registration in a single location.
- Opt for electronic submission: Fees are typically reduced by 50%, and processing times are shorter.
- Appoint a local representative: Non-residents without permanent residence in Slovakia require a local representative to receive official correspondence.
- Ensure proper document translation: All foreign documents must be translated by a certified translator registered with the Slovak Ministry of Justice. Where feasible, request original documents in English to reduce translation costs.
- Consider early VAT registration: For B2B operations, particularly with international clients, voluntary VAT registration enables input VAT recovery and reverse charge invoicing within the EU.
Simplified Formation
via Notary Public
The recent legislative amendment in Slovakia has introduced a “One-Stop Shop” system through Notary Offices. For non-EU nationals, specifically from Türkiye, this significantly accelerates the incorporation process provided all documentation is prepared in compliance with international treaties.
Phase 1: Statutory Documentation in Türkiye
Slovakia and Türkiye are signatories to the Hague Apostille Convention. Therefore, documents issued in Türkiye must be authenticated for use in Slovakia.
- Criminal Record Extract (Adli Sicil Kaydı):
- Requirement: Must be a “General” extract (not local) and not older than 90 days.
- Authentication: Must be bearing an Apostille (issued by the Valilik or Kaymakamlık). Without this stamp, the document has no legal standing in Slovakia.
- Valid Passport:
- Requirement: Original document is mandatory for identity verification at the Notary’s office.
Phase 2: Administrative Preparation in Slovakia
Before the appointment with the Notary Public, the following must be secured:
- Certified Translation:
- The Turkish Criminal Record (including the Apostille) must be translated into Slovak by an official sworn translator registered with the Ministry of Justice of the Slovak Republic. Tlmočníci a prekladatelia – Ministerstvo spravodlivosti SR
- Registered Office Consent (Súhlas vlastníka nehnuteľnosti):
- A formal document where the property owner grants permission for the company to use their address as its registered office. The owner’s signature must be notarially verified.
- Sworn Interpreter:
- Unless the Turkish founder is fluent in Slovak, a certified court interpreter (Turkish-Slovak) shall be present during the Notary appointment to ensure the founder fully understands the legal obligations.
Phase 3: The Incorporation Instrument
Under the simplified procedure, the Notary drafts a standardized legal document.
- Founding Deed (Zakladateľská listina): Used if there is a sole shareholder.
- Memorandum of Association (Spoločenská zmluva): Used if there are two or more shareholders.
- Form: These must be executed as a Notarial Deed (Notárska zápisnica). In the simplified process, the text follows a statutory template, ensuring immediate compliance with the Commercial Code.
Phase 4: The Notary Execution & Registration
The Notary now acts as the registering authority, bypassing the traditional court delay.
- Execution of Deeds: The founder signs the Foundation Deed/Memorandum in the presence of the Notary and Interpreter.
- Declaration of Capital Contribution: For simplified formation, the founder declares that the share capital (minimum €5,000) has been paid in cash to the Administrator of Contributions. A bank statement is not required at this specific stage.
- Trade Licensing: You select activities from the Statutory List of Unregulated Trades (e.g., “Wholesale and Retail Trade,” “Computer Services”). The Notary registers these directly into the Trade Licence Register. In this simplified procedure you can not select regulated trades.
- Instant Registration: The Notary electronically submits the data to the Trade Licence Register and Commercial Register. Your company is typically incorporated and assigned a Business ID (IČO) and Tax ID (DIČ) within 24 hours.
Executive Summary of Requirements
| Document | Source | Requirement |
| Criminal Record Extract | Türkiye | Apostille + Slovak Sworn Translation |
| Passport | Türkiye | Original |
| Registered Office Consent | Slovakia | Verified Signature of Owner |
| Foundation Deed | Slovakia | Executed by Notary (Standardized Template) |
| Declaration of capital contributions | Founder | Declaration of €5,000 (Cash-on-hand) |
Critical Legal Note: While the company is legally established either by the notary or using traditional procedure, a Turkish national cannot legally act as the Executive Director (Konateľ) until he/she obtains a Temporary Residence Permit for Business Purposes from the Slovak Foreign Police. The incorporation is the primary step required to apply for this temporary residence permit.